If the decedent was a nonresident alien and assuming there is no reciprocity, how much is the gross estate?

 

The gross estate of a decedent included the following: Land & building, Philippines House and lot, UK Personal properties, UK House and lot, Philippines Shares of stocks, UK corp. Shares of stocks, domestic corp. (certificate kept in UK) Shares of stocks, domestic corp. (certificate kept in Philippines) Franchise exercised in the Philippines Franchise exercised in UK Receivables, debtor is from UK Receivables, debtor is from the Philippines Cost P1,600,000 1,800,000 1,000,000 4,000,000 Fair Value P2,000,000 1,500,000 600,000 3,500,000 200,000 250,000 100,000 200,000 150,000 50,000 50,000